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Large Businesses: Co-operative compliance in action
Linköping University. (FairTax)
University of Exeter. (FairTax)
2019 (English)Report (Other (popular science, discussion, etc.))
Abstract [en]

Key Findings

  •  Understanding how co-operative compliance programmes — collaborations between tax administrations and corporations — have an impact demands a practice-based perspective.
  • There is no single model of the co-operative compliance model that works universally.
  • Designing and implementing a co-operative compliance programme ought to consider: whether a pilot is needed, fit with existing laws, the formality in agreements between corporations and tax administrations, voluntariness and inclusiveness respectively of participating corporations, points of contact and whether advance rulings are legally binding.
  • Tax administrations designing, implementing and working with co-operative compliance programmes should carefully assess seven socio-cultural dimensions: existing tax culture, possibilities for evaluation, required competences, structural and organizational hindrances, resistance among stakeholders in the tax arena, trust and equality.
Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2019. , p. 9
Series
FairTax: Policy Brief ; 3
National Category
Law and Society
Identifiers
URN: urn:nbn:se:umu:diva-157024OAI: oai:DiVA.org:umu-157024DiVA, id: diva2:1293994
Funder
EU, Horizon 2020, 649439Available from: 2019-03-06 Created: 2019-03-06 Last updated: 2019-03-19Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
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